38 According to the Articles 3 and 5, Regulations Governing Issuance of Certificates of Origin and
Certificates of Processing, which of the followings is used to calculate the added value of products?
(A)(Export price of product - Prices of directly and indirectly imported raw materials and components) ÷ Export price of product.
(B)(Export price of product - Prices of directly and indirectly imported raw materials and components and labor cost) ÷ Market price of product.
(C)(Export price of product and freight - Prices of directly and indirectly imported raw materials and components and freight) ÷ Export price of product.
(D)(Export price of product and insurance - Prices of directly and indirectly imported raw materials and components) ÷ Market price of product.